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Sweden: Tax proposals in 2025 budget

Various changes affecting taxation of employees, among others

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September 20, 2024

The government presented the 2025 budget, which includes the following tax-related proposals:

  • Simplified rules for deductibility of losses in the case of ownership changes
  • Phased-out interest deduction for unsecured loans
  • Amendments to the provisions on risk tax for credit institutions (bank tax)
  • Various changes affecting taxation of employees
  • Amendments to taxation of “green technology”
  • Reduced taxes on gas and diesel
  • Repealed stamp duty in the case of a mortgage on a ship
  • Changes to taxation of private savings
  • Application of new Öresund Agreement from 2025

Read a September 2024 report (Swedish) prepared by the KPMG member firm in Sweden

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